
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7272]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                      Subchapter B--Other Offenses
 
Sec. 7272. Penalty for failure to register


(a) In general

    Any person (other than persons required to register under subtitle 
E, or persons engaging in a trade or business on which a special tax is 
imposed by such subtitle) who fails to register with the Secretary as 
required by this title or by regulations issued thereunder shall be 
liable to a penalty of $50.

(b) Cross references

            For provisions relating to persons required by this title to 
        register, see sections 4101, 4412, and 7011.

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85-475, Sec. 4(b)(8), 
June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title II, Sec. 204(6), (7), 
Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89-44, title VI, Sec. 601(h), June 
21, 1965, 79 Stat. 155; Pub. L. 94-455, title XIX, Secs. 1904(b)(8)(F), 
1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (b). Pub. L. 94-455, Secs. 1904(b)(8)(F), 1906(a)(42), 
struck out ``4722, 4753, 4804(d),'' after ``4412,''.
    1965--Subsec. (b). Pub. L. 89-44 struck out ``4455,'' after 
``4412,''.
    1958--Subsec. (a). Pub. L. 85-859, Sec. 204(6), excluded persons 
required to register under subtitle E and persons engaging in a trade or 
business on which a special tax is imposed by such subtitle.
    Subsec. (b). Pub. L. 85-859, Sec. 204(7), struck out references to 
sections 5802 and 5841 of this title.
    Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.


                    Effective Date of 1976 Amendment

    Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on 
first day of first month which begins more than 90 days after Oct. 4, 
1976, see section 1904(d) of Pub. L. 94-455, set out as a note under 
section 4041 of this title.
    Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455 
effective on first day of first month which begins more than 90 days 
after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as 
a note under section 6013 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 to take effect in a manner consistent 
with effective date of change of tax provision to which related, see 
section 701(e) of Pub. L. 89-44, set out as a note under section 6103 of 
this title.


                    Effective Date of 1958 Amendments

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.
    For effective date of amendment by Pub. L. 85-475, see section 4(c) 
of Pub. L. 85-475, set out as a note under section 6415 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 7012 of this title.
